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8 HASKINS & SELLS January Book Reviews Kilduff, Frederic W. Standard Inventory Manual. (Chicago, The Accounting Standards Corporation, 1922. 227 p.) Whether or not this author has cast about for something unique with which to break into print, he has selected a most important subject. He is to be complimented on having contributed something for which there has long been great need. One shudders to think of the many inventory valuations accepted by public accountants in the course of auditing work, because of the numerous errors which may creep into the computations, and which, to some extent, must go undetected. The Standard Inventory Manual is predicated on the conviction that the taking of an inventory is a serious piece of work, and not a mere job at which every one around the plant who can be corralled puts in a certain amount of time. Proper plans are drawn, preparations are made, and the whole inventory operation is controlled by a clearing house which not only issues and collects all inventory tags, but checks the information thereon after the tags have been completed before releasing them for coding, pricing, and tabulating. It is thus apparent that the operation, from the time the tags leave the clearing house, is a mechanical one which may be accomplished without the exercise of any remarkable degree of judgment. The book is a veritable mine of information, and while the author offers it as a manual rather than a textbook, there are few students, particularly those aiming at public accounting, who could not spend several hours in reading and digesting the contents to great advantage. The arrangement is such as to make digestion of the contents extremely easy. The book is well worth while, and should be very welcome to practitioners as well as students. Shurick, A. T. Coal Mining Costs. (New York, McGraw-Hill Book Company, Inc., 1922. 515 p.) This book, while dealing primarily with mining costs, contains incidentally a considerable amount of information relating to mining technique. The book is divided into five sections: accounting costs, shaft sinking, haulage costs, timbering costs, and miscellaneous inside costs. It is written from the point of view of the engineer, but should be none the less interesting to accountants. It is replete with illustrations and statistical tables. While dealing essentially with coal mining, it nevertheless contains a great deal of data which is applicable generally to mine development and operation. Announcement is made that Mr. Edward Fuller, formerly resident partner at the Baltimore and Philadelphia offices, is now located at our office at 30 Broad Street, New York, where he is giving attention to general practice matters. Mr. C. C. Croggon, heretofore manager of the Baltimore office, will hereafter be resident partner at Baltimore. The Philadelphia office is now under the supervision of the Executive offices. Word has recently come from Mr. H . B. Cook that he has settled, with his family, at Territet, Switzerland, where they will spend the winter. The following members of our organization are to be congratulated on their recent attainment of the C. P. A. certificate of the several states specified: Mr. H . C. Izard and Mr. R. C. Fischer, of the Saint Louis office, Missouri; Mr. W. C. Johns, of the Philadelphia office, Pennsylvania; Mr. R. A. Thompson, of the Seattle office, Washington. PRESS OF WILLIAM GREEN, NEW YORK
Books -- Reviews
Croggon, Charles Carroll
Cook, Howard Bell
Izard, H. C.
Fischer, R. C.
Johns, W. C.
Thompson, R. A.
Haskins & Sells. Baltimore Office
Haskins & Sells. Philadelphia Office
Haskins & Sells. St. Louis Office
Haskins & Sells. Seattle Office
Haskins & Sells. New York Office
Haskins & Sells Bulletin, Vol. 06, no. 01 (1923 January), p. 8
|Source||Originally published by: Haskins & Sells|
|Collection||Deloitte Digital Collection|
|Digital Publisher||University of Mississippi Libraries. Accounting Collection|
|Identifier||HS Bulletin 6-p8|